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Publications (Public Reports)

As a semi-autonomous agency of the Government of Guam, Guam Community College readily complies with all aspects of Guam's Open Government Law. The following reports are thereby made available on the GCC website for public review.

The American Recovery and Reinvestment Act of 2009, abbreviated ARRA (Pub.L. 111-5) and commonly referred to as the Stimulus or The Recovery Act, is an economic stimulus package enacted by the 111th United States Congress in February 2009 and signed into law on February 17, 2009, by President Barack Obama.

Citizen-Centric Reports
The Citizen-Centric Reporting Initiative (CCR) is intended to foster innovative means of communication between governments and their citizenry. The CCR seeks to provide government financial information to its citizens in forms that are clear and understandable, updated regularly and often, delivered to all, easy to locate, honest in breadth and technically accurate in detail.

Clery Act Reports
The Jeanne Clery Disclosure of Campus Crime Statistics Act (Clery Act), signed in 1990, is a federal statute condified at 20 U.S.C. § 1992(f) with implementing regulations in the U.S.Code of Federal Regulations at 34 C.F.R. 668.46. The Clery Act requires all colleges and universities that participate in federal financial aid programs to keep and disclose information about crime on and near their respective campuses.

Financial Audit Reports
In accordance with the Governmental Accounting Standards Board (GASB) Statement No. 35, Basic Financial Statements and Management's Discussion and Analysis for Public Colleges and Universities establishes the financial statement presentation for the College and provides a comprehensive, entity-wide perspective of the College's assets, liabilities, net assets, revenues, expenses, changes in net assets, and cash flow.

Financial Information
The College is a special-purpose government engaged only in business-type activities. Accordingly, the College's financial statements have been presented during the economic resources measurement focus and the accrual basis of accounting. Under the accrual basis, revenues are recognized when earned, and expenses are recorded when obligation has been incurred.